We require a representative to register with us if he or she wants to receive direct
payment of fees or credentials for access to our electronic services (e.g., the electronic
disability claims file and online appeals portal). A registered representative must
also tell us each time he or she would like to receive direct payment of their fee
for a claim, matter, or issue.
The Internal Revenue Service (IRS) requires us to report aggregate direct fee payments
of $600 or more in a calendar year. Law firms and other business entities can complete
a separate, optional registration process to receive informational Forms IRS 1099
reporting only the amount of fees we paid affiliated representatives in their capacity
as employees of the entity.
NOTE: Effective in Tax Year 2020, we issue annual Forms IRS 1099-MISC to representatives
who work as employees of law firms or business entities, and Forms IRS 1099-NEC to
representatives who work as sole proprietors.
For the definition of a representative, see GN 03910.001. For the necessary qualifications to serve as a representative, see GN 03910.020.
For more information on the appointment of representatives, see GN 03910.040.